The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1887-01-26

this twelfth section OF the act of 1888.
Nor is there any practical difficulty
IN the way. The former method OF
having the municipality make seps.
rate assessments aud providing indie
pendent agencies for the collection OF
municipal taxes has been long since
abolished by general law. Now, the
State officials make. through the agen.
cy OF the Couiy Courts, one general
assessment upon which all taxes ara
levied and collected. This is placed
10 the hands of the County Clerk, and
it is required "thst cities and inc lrpo-
rated towns shall certify the rate of
taxation levied by them to the Clerk
OF the County Court" and he extends
them upon one tax book in appropri.
ate designated columns, etc, etc ::
Acts 1868, chap. l02, sec. 2, page 247;
&C 1875, chap. 92, sec. SO, psge 1859 |;
acts 1877, chap. 70, sec. 6, page 95;
ibid, sec. s, page 81; acts 1881, chap.
~, sec. AZ, page 255; acts 1888, chsp.
lO1, sec. AZ, page l15.
Here, then, is adequate and COM
plete machinery provided by general
law for all municipal corporations
possessing the general power OF taxa
lion, whereby they may effsctuslly
exercise it, and given the general
grant to certain body OF people it is
mistake to suppose that they nee
to have statutory app ointment OF
named officials to exercise it. Those
appointed for the general purposes
If the local government of that body
OF Inhabitants may exercise the power,
as they do all governmental powers OF
that local character.
1t is only necessary then that we re-
quire the officials OF the new govern
msnt to certify 10 the County Court
Clerk that rate which the judgment
itself shows is needed to satisfy 1T,
upon the basis of an assessment al
ready at hand; that the County Court
Clerk extend that rate upon the tax
books, and, that the other officials
collect the tax 80 asCertained to be
due from each tax payer. 1t is very
simple process and is the inevitable
outcome oil the decisions of the State
and Federal Supreme Courts already
cited. Once grant the taxing power
to body OF pecp'e Incorporated for
local government, as part of the
remedy given to holders Of its bonds
by law, and it remains
with them until the debt Is pad and
may be exercised as long as any ma
chinery Of local government is pro-
vided for them. The entire destruc-
ton Of the machinery in all it's parts
and the RELOCATION Of the inhabitants
to the general mass might accomplish
the intended purpose OF this legisls-
lion, but at the very moment that
new agencies Of incorporation and
government are substituted for the
old, the memorable rule OF justice
comes into pay under our consti-
tuition, and the existing obligations
must be paid. The voclferous sialu-
tory prohibitions OF this legislation
are void-both as to the new corpora
lions and their new agencies, go far az
concerns the old indebtt daess. The
new machinery succeeds to aud takes
The place Of the ola, finding its powers
If action in the old grants of the tax
ng power, in precisely the came way
hat 1t finds the other clemens of the
contract obligation that cannot be i'm
paired. Our general tax laws, fppli-
able to the whole State, furnish con-
7eniently the iustrumentslities for the
work of taxation, and there is no
necessity to decide how this principle
would operate If they were wanting,
we would compel an eeas-
nent, levy and collect on by the Tax
Dg District officials, and which of
hem would be selected by the Court
10 perform the duties, etc. AS it is,
We have the assessment, we have an
'ffi ;isl to sep arately extend each levy
on thu collection book and other off.
,isls to collect the tax. The judg.
nent itself shows the aggregate
amount required, and a simple calcu-
alton and certificate of the rate is all
hat the municipal authorities need
10 to accomplish the work. Their
luty to make the certificate GENES of
he original grant of the taxing power
coupled with the general tax laws of
1881 and 1888, authorizing the csrtifi-
cate to be made not by any specially
appointed officials, but by "cities and
Incorporated towns" implying, OBJ
viously, that the officials charged with
he municipal government shall do
his.